( 1 ) IN the State of Andhra Pradesh as in any other State in India, cinema theatres can be classified in numerous ways. They can be classified like - air-conditioned, air-cooled, or ordinary. They can be classified like permanent, semi-permanent, touring or temporary. Theatres can be classified from the standpoint of population of towns-whether they are in a town of 10,000, 15,000, or 25,000 of population or more. Theatres can be identified from the standpoint of local authorities-whether they are in Municipal Corporations, Selection Grade Municipalities, Special Grade Municipalities, First Grade Municipalities, Second Grade Municipalities, Third Grade Municipalities, etc.

( 2 ) THEATRES in the recent past are classified from the number of seats or shows they exhibit. One classification or other is resorted to by the State for optimizing the collection of entertainment taxes. Which classification is to be adopted depends on what basis is adopted by the Government. Some classifications adopted by the State in the calendar years 1984 and 1985 are assailed in the above group of cases.

( 3 ) TO state the facts : The State Government at first revised on 29/12/1983, the ent